Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2120 Sculptured Splash Deflectors. Bronze sculptures which comprise center splash deflectors in large decorative concrete fountains, designed and installed as integral components of realty, constitute materials. 8/31/65.